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NY B86079

June 13, 1997

CLA-2-97:L:C:CTS22:G24 B86079


TARIFF NO.: 9505.10.5020

Mr. Michael Sheehan
Timex Corporation
Park Road Extension, P.O.Box 310
Middlebury, CN 06762-0310
RE: The tariff classification of a Christmas stocking from China.

Dear Mr. Sheehan:

In your letter dated May 30,1997, you requested a tariff classification ruling on a "Winnie-the-Pooh" Christmas stocking.

The stocking measures approximately seventeen inches in length and is constructed of 100% polyester. A fabric loop is attached to the top of the stocking for hanging. The words "Hooray for the Holidays" are embroidered in white polyester thread at the upper portion of the stocking, with a scene of Winnie-the-Pooh dressed in a red shirt, a red Santa Claus hat and sitting in a sleigh at the bottom portion.

The applicable subheading for the Christmas stocking will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for "festive articles or other entertainment articles,...Articles for Christmas festivities and parts and accessories thereof: Other: Other." The rate of duty is free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).


A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Thomas S. Winkowski
Area Port Director

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